DIVAS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DIVAS
Largest movements
- Cash +€16,262
up €16,262 (+287.5%), from €5,657 to €21,919
mainly Depreciation (+€10,788) and Net result for the year (+€6,055)
- Tangible fixed assets -€10,788
down €10,788 (-12.1%), from €89,064 to €78,276
of which Land and buildings: -€9,340
- Deferred charges and accrued income -€1,805
down €1,805 (-34.2%), from €5,277 to €3,472
- Receivables within one year +€1,630
up €1,630 (+926.9%), from €176 to €1,805
of which Trade receivables: +€1,642
- Profit (loss) carried forward +€6,055
up €6,055 (+18.2%), from -€33,271 to -€27,216
- Accrued charges and deferred income -€1,670
down €1,670 (-87.9%), from €1,900 to €230
- Gross operating margin -€6,308
down €6,308 (-19.6%), from €32,257 to €25,949
- Staff costs +€1,737
new in 2025: €1,737
- Financial charges -€651
down €651 (-36.5%), from €1,783 to €1,132
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,174 | €105,472 | +€5,299 | +5.3% |
| Fixed assets | 21/28 | €89,064 | €78,276 | -€10,788 | -12.1% |
| Tangible fixed assets | 22/27 | €89,064 | €78,276 | -€10,788 | -12.1% |
| Land and buildings | 22 | €75,892 | €66,551 | -€9,340 | -12.3% |
| Plant, machinery and equipment | 23 | €13,172 | €11,724 | -€1,448 | -11.0% |
| Current assets | 29/58 | €11,110 | €27,197 | +€16,087 | +144.8% |
| Amounts receivable within one year | 40/41 | €176 | €1,805 | +€1,630 | +926.9% |
| Trade receivables | 40 | €163 | €1,805 | +€1,642 | +1005.2% |
| Other amounts receivable | 41 | €12 | €0 | -€12 | -99.7% |
| Cash at bank and in hand | 54/58 | €5,657 | €21,919 | +€16,262 | +287.5% |
| Deferred charges and accrued income | 490/1 | €5,277 | €3,472 | -€1,805 | -34.2% |
| Total equity and liabilities | 10/49 | €100,174 | €105,472 | +€5,299 | +5.3% |
| Equity | 10/15 | €79,934 | €85,989 | +€6,055 | +7.6% |
| Contributions | 10/11 | €100,397 | €100,397 | = | 0.0% |
| Capital | 10 | €100,397 | €100,397 | = | 0.0% |
| Issued capital | 100 | €100,397 | €100,397 | = | 0.0% |
| Reserves | 13 | €12,809 | €12,809 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,040 | €10,040 | = | 0.0% |
| Legal reserve | 130 | €10,040 | €10,040 | = | 0.0% |
| Distributable reserves | 133 | €2,769 | €2,769 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,271 | -€27,216 | +€6,055 | +18.2% |
| Amounts payable | 17/49 | €20,239 | €19,483 | -€756 | -3.7% |
| Amounts payable within one year | 42/48 | €18,339 | €19,253 | +€914 | +5.0% |
| Trade debts | 44 | €2,429 | €2,837 | +€408 | +16.8% |
| Suppliers | 440/4 | €2,429 | €2,837 | +€408 | +16.8% |
| Taxes, remuneration and social security | 45 | €522 | €461 | -€60 | -11.6% |
| Taxes | 450/3 | €522 | €461 | -€60 | -11.6% |
| Other amounts payable | 47/48 | €15,389 | €15,954 | +€565 | +3.7% |
| Accrued charges and deferred income | 492/3 | €1,900 | €230 | -€1,670 | -87.9% |
| Remuneration, social security and pensions | 62 | - | €1,737 | +€1,737 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,645 | €10,788 | +€143 | +1.3% |
| Other operating charges | 640/8 | €5,994 | €6,237 | +€243 | +4.1% |
| Gross operating margin | 9900 | €32,257 | €25,949 | -€6,308 | -19.6% |
| Operating profit (loss) | 9901 | €15,618 | €7,187 | -€8,430 | -54.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +50.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +50.0% |
| Financial charges | 65/66B | €1,783 | €1,132 | -€651 | -36.5% |
| Recurring financial charges | 65 | €1,783 | €1,132 | -€651 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €13,835 | €6,055 | -€7,779 | -56.2% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €13,835 | €6,055 | -€7,780 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,835 | €6,055 | -€7,780 | -56.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.